Mark Horwitch and Robert Armacost
Businesses have had a rough time marshalling what they know into systems that help cut costs and boost profits—and they've had only themselves to blame. But new lessons from the…
Abstract
Businesses have had a rough time marshalling what they know into systems that help cut costs and boost profits—and they've had only themselves to blame. But new lessons from the U.S. Army are showing that KM can be highly effective.
Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and…
Abstract
Purpose
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).
Methodology/approach
This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.
Findings
The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.
Research limitations/implications
This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.
Originality/value
This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.
Details
Keywords
The purpose of this paper is to report on the development of a knowledge transfer project, part funded through TE3, designed to encourage innovation and improve the capability of…
Abstract
Purpose
The purpose of this paper is to report on the development of a knowledge transfer project, part funded through TE3, designed to encourage innovation and improve the capability of SMEs in the West Midlands region of the UK. Knowledge is critical to developing competency within small businesses and managers that understand how their customers behave and translate that insight into innovative products/services are more likely to succeed.
Design/methodology/approach
Adopting an action research methodology, the paper aims to describe the TE3 funding process and address the effectiveness of a project designed to overcome some of the contextual issues relating to the development of SME capability through technology supported learning. It describes the development of a knowledge transfer framework (The Collaborative Learning Environment) designed to specifically target the needs of SMEs.
Findings
Firms that efficiently tap into all relevant sources of knowledge are likely to thrive, whilst those that cannot may struggle. However, an obstacle to SME development is often an inability to access technical and business knowledge. The Technology Enhanced Enterprise Education (TE3) initiative was found to provide a solution to this problem by funding the development of technology supported learning solutions delivered through a collaborative network of UK Higher Education Institutions
Originality/value
The paper outlines a proposal for a collaborative learning environment. This model will provide value to designers of virtual learning environments and funded support providers.
Details
Keywords
The issue of the reunification of North and South Korea attracted worldwide attention in June 2000, when the historic summit meeting between the two top Korean leaders was held in…
Abstract
The issue of the reunification of North and South Korea attracted worldwide attention in June 2000, when the historic summit meeting between the two top Korean leaders was held in North Korea. Although recently the two Koreas have stepped up their efforts toward reconciliation, international scholars and researchers in Korean studies seem to agree that Korean reunification will be slow and difficult. For this reason, they are researching possible solutions to the critical problems involved, and thus there has been an upsurge of published materials on reunification. This annotated bibliography aims to serve as a guide to these materials. Although this bibliography is selective in that it is limited to literature published in English since 1996, it has wide content coverage and includes books, journals, government publications, special reports, research papers, and Websites. Given the complicated and dynamic situation in Korea, this bibliography will be of use to those who are concerned with Korean reunification.
Details
Keywords
Farag Edghiem, Xiuli Guo, Carl Bridge and Martin McAreavey
Based on initial observation, this paper aims to explore the current practices of collaborative knowledge sharing (KS) between North West Universities and highlight new avenues of…
Abstract
Purpose
Based on initial observation, this paper aims to explore the current practices of collaborative knowledge sharing (KS) between North West Universities and highlight new avenues of future relevant research.
Design/methodology/approach
A netnographic observation was conducted to unveil the current practices of KS between North West Universities.
Findings
The paper concludes that there is little or no evidence of collaborative KS practices amongst North West Universities in response to the present Covid-19 transition.
Practical implications
This paper provides useful, practical insight that may assist decision-makers to establish KS initiatives within North West Universities and beyond. A strategy is also proposed to nurture collaborative KS amongst North West Universities and within wider work-applied management practice.
Originality/value
This paper presents an unconventional conceptualisation of KS practices amid the present Covid-19 pandemic with the fresh perspective of North West England Universities.